Bharat Bhushan Kumar v. Joint Commissioner Of Income Tax Central Range Gurugram And Another

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IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** Date of Decision: 20.01.2020 1.

Shri Bharat Bhushan Kumar Petitioner

Versus

Joint Commissioner of Income Tax, Gurugram and another Respondents 2.

CWP No.9061 of 2019 Shri Deepak Kumar Petitioner

Versus

Joint Commissioner of Income Tax, Gurugram and another Respondents 3.

CWP No.9065 of 2019 Noni Farms Pvt. Ltd.

Petitioner

Versus

Joint Commissioner of Income Tax, Gurugram and another Respondents 4.

CWP No.9077 of 2019 Shri Aman Sharma Petitioner

Versus

Joint Commissioner of Income Tax, Gurugram and another Respondents

-2CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Ms. Radhika Suri, Sr. Advocate with Mr. M.S. Kanda, Advocate for the petitioners.

Mr. Jitin Kohli, Jr. Standing Counsel for the respondents.

**** AJAY TEWARI, J (Oral):

These four writ petitions have been filed against the order of dated 05.03.2019 passed by the Joint Commissioner of Income Tax, Central Circle-I, Gurgaon and order dated 18.03.2019 passed by the Pr. Commissioner of Income Tax (Central) Gurugram, insisting 20% pre-deposit amount for the assessment year 2010-11 to 2015-16.

On 25.11.2018, following order was passed:

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  #$% Today, learned counsel for the Revenue has very fairly accepted that for a similar issue, penalty has been deleted by the Income Tax Appellate Tribunal in case of similarly situated assessee. In the circumstances, she has also stated that appeal

-3would be decided by the Commissioner on merits and till the decision of the appeal, no recovery shall be made. Accordingly, the petitions are disposed of with a direction that no recovery shall be made till disposal of the aforesaid appeals. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 20, 2020